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1. Start out by strapping the bands around the base of the decline bench. Place the handles towards the inside of the decline bench so that when lying down, you can reach for both of them.
2. Position your legs through the decline machine until they are secured. Now reach for the exercise bands with both hands. Use a pronated (palms forward) grip to grasp the handles. Position them near your collar bone and rotate your wrist to a neutral grip (palms facing the torso). Note: Your arms should remain stationary throughout the exercise. This is the starting position.
3. Move your torso upward until your upper body is perpendicular to the floor while exhaling. Hold the contraction for a second and lower your upper body back down to the starting position while inhaling.
4. Repeat for the recommended amount of repetitions.

Variations: You can also use a stationary post and wrap the exercise band around it to perform this exercise. Simply lie down on the floor and use the same techniques as described above except this time you will not be on a decline bench. Note: If you are going to perform the exercise in this manner, it is best to have a partner hold your feet down.
Source: bodybuilding.com